Portugal Director-Geral dos Impostos Tel: 00 351 21 881 ...

[Pages:2]Portugal

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Contents

Competent Authority

Director-Geral dos Impostos Tel: 00 351 21 881 2993 Email: dgci@dgci.min-financas.pt Director do Servi?o de Benef?cios Fiscais Tel: 00 351 21 383 43 84 Fax: 00 351 21 383 44 14

Organisation

MAP: Division for international affairs - DSBF

Scope of MAP & MAP APA

Domestic guidelines & administrative arrangements

Time for filing

Form of request

- As the general rule, MAP is used to discuss interpretation or application of tax treaties

- MAP can also be used to solve double taxation cases related to the particular taxpayer but, so far, the number of cases submitted are few.

- No APA's

No specific regulations or instructions on MAP

In general, within 3 years from the notification of the actions giving rise to taxation not in accordance with CDT but can vary depending on time limits set out on specific CDT's No specific form

In general no special requirements

Documentation requirement

MAP for handling transfer cases requires: - request in written and information provided in articles 27 and 18 of Portaria

n.? 1446, 21st December, namely identification of the relevant parties, description of the facts and circumstances of the case, explanation by the enterprise about the alleged double taxation, a proposal concerning one or more solutions for the purpose of solving the case.

User fees

Tax collection/ penalty/ interest Other dispute resolution mechanisms Government Website

No fees No special regime The EU Arbitration Convention for transfer pricing cases

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